Mandatory return of seized documents after the statutory retention period; continued custody beyond the limit was unlawful.

Section 14(3) of the Punjab General Sales Tax Act required seized documents to be returned within the prescribed period, and retention beyond the mandatory outer limit of 60 days was unlawful. The authority could not justify continued custody on the basis that verification was pending or that the petitioner had not appeared in hearings. The seizure and prolonged retention by the sales tax authority were therefore set aside, and the petitioner was entitled to return of the documents still held by the respondents. Relief regarding one document impounded by the income-tax authorities was declined because that authority was not impleaded.

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Issues: Whether documents seized by the assessing authority could be retained beyond the period prescribed under section 14(3) of the Punjab General Sales Tax Act, 1948, and whether the petitioner was entitled to their return.

Analysis: Section 14(3) prescribed a clear time limit for return of seized documents and for retention of only such documents as the statute permitted, with the outer limit of retention being 60 days. The statutory period had long expired, and the authority had no power to keep the documents beyond that mandatory limit. The plea that some documents were still under verification or that the petitioner had not attended hearings did not cure the breach of the statute. Relief as to one document impounded by the income-tax authorities could not be granted in these proceedings because that authority was not impleaded.

Conclusion: The seizure and continued retention of the documents in the custody of the sales tax authority were contrary to the mandatory provision and were set aside. The petitioner was entitled to return of the documents still held by the respondents, with costs.

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